THE ITO, WARD - 2(1), VIJAYAWADA vs. SMT.NIRMALA AGARWAL, VIJAYAWADA

ITA 216/VIZ/2013Status: DisposedITAT Visakhapatnam21 August 2018AY 2007-0816 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal held that the appeals filed by the Revenue were not maintainable due to the low tax effect, as per the CBDT circular. The Cross Objections filed by the assessees were dismissed as not pressed.

What were the facts?

The Revenue filed numerous appeals before the ITAT. The tax effect in all these appeals was below the monetary limit prescribed by the CBDT for filing appeals.

What were the issues?

Whether appeals filed by the Revenue are maintainable when the tax effect is below the prescribed monetary limit by the CBDT.

AI-generated summary — verify with the full judgment below

IN THE INCOME TAX APPELLATE TRIBUNAL VISAKHAPATNAM BENCH, VISAKHAPATNAM

BEFORE SHRI V. DURGA RAO, HON’BLE JUDICIAL MEMBER & SHRI D.S. SUNDER SINGH, HON’BLE ACCOUNTANT MEMBER 1 ITO, Ward-1(2), vs. G. Hari Babu, Vijayawada. D.No. 1-3-68A/2, Perumalla Kutumba Rao St., Vidhyadharapuram, Vijayawada. PAN No. AIDPG 1046 K 2 ITO, Ward-2(1), Vs. Smt. Nirmala Agarwal, Vijayawada. Propx : Sri Balaji Sales Corporation, D.No. 27-10-2A, Atta Rattaiah Street, Governorpet, Vijayawada. PAN No. AADPA 2453 L

C.O.No.50/VIZ/2018 (Arising out of ITA No. 216/VIZ/2013) (Asst. Year : 2007-08)

3 Smt. Nirmala Agarwal, Vs. ITO, Ward-2(1), Propx : Sri Balaji Sales Vijayawada. Corporation, D.No. 27-10- 2A, Atta Rattaiah Street, Governorpet, Vijayawada. PAN No. AADPA 2453 L

2 (G. Hari Babu & Others) 4 ITO, Ward-1(1), Vs. Sadhu Madhusudana Rao, Guntur. Wholesale Vegetable Market, Opp. RTC Bus Stand, Nandivelugu Road, Guntur. PAN No. AQOPM 4310 K 5 ITO, Ward-5(2), Vs. Makina Varaha Venkata Visakhapatnam. Madhu Patrudu, L/R of Makina Annapurna, D.No. 1-173, Annapurna Arcade Apartments, Vuda Colony, P.M. Palem, Visakhapatnam. PAN No. APFPM 1072 A 6 ITO, Ward-1(3), Vs. Parvathaneni Venkata Ratna Vijayawada. K

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